Dear Ruben
Your question is quite valid. Yes, on an "optical cross" the resultant powers are the same in either cylinder form. In plus cylider the assumption is that the lens will be manufactured with the cylinder correction on the front of the lens. In minus cylinder, the cylinder correction is placed on the back of the lens. The difference is small until you get into higher powers. Then vertex optics finds that focal points are in different locations due to placement of the cylinder correction. For over 50 years now all ophthalmic lenses are manufactured in minus cylinder. An Rx issued from a plus cylinder refraction may not, in fact, be the prescription received by the eye in the finished pair of glasses. This is why ODs use minus cylinder, to determine a "more perfect" refraction. It is my understanding that OMDs have retained the plus cylinder because of tradition, as no optical reason could ever be justified. Or perhaps OMDs acknowledge that refracting is not their function, its not important enough to be absolutely accurate.